GST – Bombay High Court: As the concept of intermediary exist in IGST Act, CGST and SGST cannot be levied - Provisions of Section 13(8)(b) and Section 8(2) are confined to the provisions of IGST Act only and is not applicable for levy of tax under the CGST Act and MGST Act [Order attached]

Admin
20-Apr-2023 22:02:21